VAT on books
VAT on books in Slovakia
Since January 2025, Slovakia taxes printed books, online books and online audiobooks at 5%. Before that, printed books were at 10% and ebooks paid the full rate. The standard rate rose to 23% on the same day.
This is general information, not tax advice. Rates and rules change, and your own situation matters. Check with Slovakia's Financial Administration (Finančná správa) or an accountant before you decide.
The rates
| What you sell | Rate | Type | Source |
|---|---|---|---|
| Printed booksUnless advertising is more than half the content. | 5% | Reduced rate | Act 222/2004, Annex 7 |
| EbooksSince 1 January 2025. Before that, ebooks paid the standard rate. | 5% | Reduced rate | Act 222/2004, Annex 7a |
| AudiobooksOnline recordings of a book being read, where the reading is at least half the content. | 5% | Reduced rate | Act 222/2004, Annex 7a |
| Most other goods and services20% until the end of 2024. | 23% | Standard rate | Act 222/2004 on VAT, 2026 text |
What to know about Slovakia
- In 2024 the standard rate was 20% and printed books were at 10%. Online books were not in the reduced-rate lists, so ebooks paid 20%. Act 222/2004, 2024 text
- On 1 January 2025 the standard rate went up to 23%, and printed books, online books and online audiobooks all moved to 5%. Act 222/2004, 2025 text
- Slovakia sets two content tests. A book qualifies if advertising is no more than half of it. An audiobook qualifies if the reading of the book is at least half of the recording. Act 222/2004, Annex 7a
How EU VAT works when a reader in Slovakia buys from you
Ebooks and audiobooks: the reader’s country
A download sold to a reader, not a business, is taxed where the reader lives. So a reader in Slovakia pays the rate for Slovakia, wherever you are. European Commission, place of taxation.
The €10,000 threshold
If your business is based in just one EU country, and your sales to readers in other EU countries stay at or under €10,000 a year (this year and last), you can charge your own country’s VAT instead. Digital sales and shipped print books count together. Sellers based outside the EU get no threshold for digital sales: VAT is due from the first sale. Commission OSS guide.
The One-Stop Shop (OSS)
Instead of registering in every country, you register once and file one return every quarter that covers all your EU sales. Your home tax office passes the VAT on to each country. EU-based sellers use the Union scheme. Sellers outside the EU use the non-Union scheme for ebooks and audiobooks. EU One-Stop Shop. OSS in plain words.
Paperbacks and hardcovers sent across a border
A printed book shipped from one EU country to a reader in another is a distance sale. It falls under the same €10,000 threshold. Over it, the rate is the one where the parcel ends up, here the rate for printed books in Slovakia, and it goes on the same OSS return. Commission OSS guide.
Who charges the VAT when you sell on Lanternbee
You do. Each author connects their own Stripe account, so you are the seller and the money goes straight to you. At checkout, Stripe Tax works out the right rate for where the reader is and adds it to the order. It collects tax in the places where you have added a tax registration in Stripe, so you still register where you need to, file the returns and pay what you collected. Stripe on tax registrations.
We plan to take EU VAT on ebooks off your hands by acting as the merchant of record for digital editions. That is planned, not live. Today, you are the seller.
Questions authors ask about Slovakia
Are ebooks still taxed at the full rate in Slovakia?
No. Since 1 January 2025, ebooks have been taxed at 5%, the same as printed books. Older guides that say 20% for ebooks are out of date.
Does an audiobook with a lot of music still get 5%?
Only if the reading of the book makes up at least half of the recording. A recording that is mostly music pays the standard 23%.
Where is the Slovak list of reduced-rate goods?
In Annexes 7 and 7a of the VAT Act, number 222/2004. Annex 7 covers printed books by customs code, and Annex 7a covers online books and audiobooks.